Please use this identifier to cite or link to this item: https://hdl.handle.net/10321/4561
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dc.contributor.authorMvunabandi, Jean Damasceneen_US
dc.contributor.authorBomi, Cyril Nomlalaen_US
dc.date.accessioned2023-01-13T09:13:14Z-
dc.date.available2023-01-13T09:13:14Z-
dc.date.issued2022-11-28-
dc.identifier.citationMvunabandi, J.D. and Bomi, C.N. 2022. Factors affecting non-government organizations’ financial statement fraud in South Africa : new fraud combined theory approach. Journal of Economics, Business, and Accountancy Ventura. Vol. 25(2): 11-27. doi:10.14414/jebav.v25i2.3092en_US
dc.identifier.issn2088-785X-
dc.identifier.issn2087-3735 (Online)-
dc.identifier.urihttps://hdl.handle.net/10321/4561-
dc.description.abstractThis article aims to obtain empirical evidence about the relationship between New Fraud Combined Theory with non-government organizations’ financial statement fraud in South Africa. The population of this thesis research comprised 87 staff from 30 chosen Non-Government organizations (NGOs). The sample size of 87 was calculated using Raosft Software. A convenience sampling technique was used to select the study’s respondents. This article adopted quantitative and descriptive survey research. A Likert questionnaire was designed and used as the research instrument for generating data from respondents. Robustness analysis was entirely performed using descriptive statistics. The result of this research indicated that all variables have a significant association with fraudulent financial statements among NGOs in the eThekwini region, South Africa. This article contributes to the body of knowledge: the significant association between auditing and financial statement fraud mitigation accentuates the new fraud combined theory which belies that effective corporate governance will significantly curb financial statement fraud among NGOs in the eThekwini region and beyonden_US
dc.format.extent17 pen_US
dc.language.isoenen_US
dc.relation.ispartofJournal of Economics, Business, and Accountancy Ventura; Vol. 25, Issue No. 2en_US
dc.subjectNon-government organizationsen_US
dc.subjectFinancial statement frauden_US
dc.subjectFraud risk indicatorsen_US
dc.subjectForensic auditorsen_US
dc.subjectNew fraud combination theoryen_US
dc.titleFactors affecting non-government organizations’ financial statement fraud in South Africa : new fraud combined theory approachen_US
dc.typeArticleen_US
dc.date.updated2022-12-20T19:08:54Z-
dc.identifier.doi10.14414/jebav.v25i2.3092-
item.grantfulltextopen-
item.cerifentitytypePublications-
item.openairetypeArticle-
item.languageiso639-1en-
item.fulltextWith Fulltext-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
Appears in Collections:Research Publications (Accounting and Informatics)
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